ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 13, 2024 No. 1079

About single questions of execution of notifications on the amounts of customs payments, the special, anti-dumping, compensatory duties which are not paid at the scheduled time, percent and penalty fee and amendments to the specified notifications

According to article 73 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" Government of the Russian Federation decides:

1. Establish the following categories of payers of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee (further - the payer), persons performing with the payer solidary duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee for which completion dates of notifications on the amounts of customs payments which are not paid at the scheduled time, the special, anti-dumping, compensatory duties, percent and penalty fee and amendments to such notifications (further - the notification) differ from specified in part 19 of article 73 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" (further - the Federal Law):

a) the customs applicant answering to at the same time following conditions:

availability at the customs applicant of unexecuted obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee on notifications;

the customs applicant in customs authority according to the procedure, established by part 2 of article 292 of the Federal Law, submits the petition for suspension of execution of the appealed decision directed to collection of customs payments, subject to payment in connection with its acceptance, in case of appeal by the customs applicant of the decision, action (failure to act) of customs authority and its official (further - the petition for suspension of execution of the decision), and the customs authority according to Item 1 of part 5 of article 292 of the Federal Law makes the decision on suspension of execution of the appealed decision of customs authority (further - the decision on suspension of execution of the appealed decision);

b) the customs applicant - provided that customs declaration of goods concerning which debt established fact, the customs representative specified in the subitem "g" of this Item or discharge of duty of the customs applicant on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent performed penalty fee is provided with the guarantor specified in the subitem "d" of this Item;

c) Authorized Economic Operator - provided that it has unexecuted obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee on notifications, the petition for suspension of execution of the decision is submitted to them, the customs authority makes the decision on suspension of execution of the appealed decision, and effective period of ensuring fulfillment of duties of Authorized Economic Operator when such providing is condition of inclusion in the register of Authorized Economic Operators, expires not earlier than in 7 months from the date of submission of the petition for suspension of execution of the decision;

d) the customs representative - provided that he has unexecuted obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee on notifications, or the customs applicant specified in the subitem "b" of this Item the petition for suspension of execution of the decision is submitted to them, the customs authority makes the decision on suspension of execution of the appealed decision, and effective period of ensuring fulfillment of duties of the legal entity performing activities in the field of customs affairs expires not earlier than in 7 months from the date of giving by the customs representative or customs applicant specified in the subitem "b" of this Item, the petition for suspension of execution of the decision;

e) the guarantor - provided that he has unexecuted obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee on notifications, or the customs applicant specified in the subitem "b" of this Item the petition for suspension of execution of the decision is submitted to them, the customs authority makes the decision on suspension of execution of the appealed decision, and the duration of the agreement of the guarantee expires not earlier than in 7 months from the date of giving by the guarantor or customs applicant specified in the subitem "b" of this Item, the petition for suspension of execution of the decision.

2. Determine that completion date of the notifications which are not performed by the payer, person performing with the payer solidary duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee, specified in Item 1 of this resolution before adoption of the decision by customs authority according to the claim submitted according to article 288 of the Federal Law constitutes 10 working days from the date of, the adoption of the decision by customs authority following behind day according to the specified claim.

3. This resolution becomes effective from the date of its official publication.

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